Set out below is Grilozi's internal balance sheet for her business at 31 March 20X2. Assets Non-current assets: Current assets: Inventory Receivables Bank Total assets Capital and liabilities Capital: Opening capital Less: Drawings Profit for the year Total capital Liabilities: Non-current liabilities: Bank loan Current liabilities: Interest payable Total current liabilities Total liabilities Total capital and liabilities 13,657 16,134 2,978 99,081 (27,451) 39,500 1,942 1,942 41,442 Net Book Value 149,250 140,577 41,442 The following sales, purchases and expenses are expected during the next 3 months: April May June Sales 137,664 134,064 99,720 Purchases 72,962 71,054 52,852 Expenses 19,440 18,720 20,880 The sales figures above are before deduction of discounts. 40% of sales are on credit, with payment received after 1 month. 60% of sales are for cash, witha discount of 4% being given. Payment for purchases is made in the month of purchase, with a cash discount of 5% being taken. The expenses figures include depreciation of E900 per month: the remaining expenses are all cash items and paid for in the month in which they are charged. Loan interest for the whole year is payable at the beginning of May. Such loan interest includes the relevant accrual in the balance sheet at 31 March 20X? as well as a further 490